[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S.J. Res. 127 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
S. J. RES. 127

 Proposing an amendment to the Constitution prohibiting the imposition 
              of retroactive taxes on the American people.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

               August 6 (legislative day, June 30), 1993

  Mr. Burns introduced the following joint resolution; which was read 
          twice and referred to the Committee on the Judiciary

_______________________________________________________________________

                            JOINT RESOLUTION


 
 Proposing an amendment to the Constitution prohibiting the imposition 
              of retroactive taxes on the American people.

    Resolved by the Senate and House of Representatives of the United 
States of America in Congress assembled (two-thirds of each House 
concurring therein), That the following article is proposed as an 
amendment to the Constitution of the United States, which shall be 
valid to all intents and purposes as part of the Constitution if 
ratified by the legislatures of three-fourths of the several States 
within seven years after its submission to the States for ratification:

                              ``Article--

    ``Section 1. Any law introduced into the Congress and enacted into 
law that levies new taxes or increases an existing tax shall not be 
retroactive to any date prior to the date of enactment.
    ``Section 2. This article shall take effect the date of its 
ratification.''.

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